Courts: ITAT Jaipur
Find latest ITAT Jaipur judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment, TDS and penalties.
S. 2(47) | Holding period | Time of agreement to sale vs. execution of sale deed
Interest-free loan to sister concern- Sufficient own funds-No Disllowance can be made
Assessee needs to discharge initial onus in case of Commission to Related Party
Same cannot be assessed both in the hands of AOP and in Individual capacity of Assessee
No disallowance U/s. 40(a)(ia) where net profit was estimated
Addition for Capital Gain cannot be made for merely signing as a Confirming Party
Retraction of statement after inordinate delay looses its significance
ITAT explains law on revenue recognition by property developer under percentage completion method
Right to Receive Interest without reasonable certainty of Realization cannot be taxed
Interest on Bank overdraft- Used in business vis-a-vis investment in mutual funds
Deduction U/s. 54 can be claimed for House purchased in wife’s name
CBDT Circular Restricting Amenities to Doctors is not retrospective
Penalty U/s. 271A justified for Failure to maintain books of account in Violation of section 44AA
Addition U/s. 69 justified on failure of Assessee to establish that cash deposited in her bank a/c belong to her clients
ITAT Jaipur judgments and orders cover numerous issues arising in income-tax assessments and appeals. This page brings together Tribunal decisions relating to additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, businesses, Chartered Accountants, advocates and consultants can use this collection to research ITAT Jaipur case laws and locate precedents relevant to their disputes. TaxGuru provides access to recent and significant earlier ITAT Jaipur decisions published on the website, helping readers follow developments in direct tax jurisprudence.
